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V1658-24 ·8 July 2024 ·consulta-vinculante Medium impact
Tax

Joint tax filing requires a final divorce decree or written consent

A taxpayer inquired whether they could file a joint tax return with their children and claim the large family deduction following a divorce process involving provisional measures. The Directorate General of Taxes (DGT) ruled that, as no final divorce decree was in place by 31 December, the family unit required for joint taxation does not exist, although the large family deduction may still be applied if all other requirements are met.

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2024-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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